PC Extreme reviews some headphones from little known company "Listen to believe".
Quote from the review at PC Extreme:
“‘I played several hours of Call of Duty as well as Vietcong and was able to discern the direction of the enemy or enemy fire quite easily. Sure, they don’t offer the wall shaking bass when something blows up that a surround home theater system does, but the bass IS there and not overly bad for headphones. CD’s and MP3′s are encoded in stereo, so surround is not an option, but the sound quality for music was very good, dependant on the bitrate of the MP3 of course.”
